The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1887-07-11
TRE ASSESSMENT SYSTRI
TO PREVAIL OVER THE STATE
FROM JANUARY NEXT.
A Legislative Enactment That VIII
Raise Valuations and Lower
Tax Levies.
GOOD MEN WITH no INCENTIVE
TO PARTIALLY.
Interview With the Hon. W. l.
Clspp, Who Considers the Act
q Growing One.

80 the Legislature OF which you
we're respected and honored men,
Der took up the matter Of tax assess
ments and substituted another plan
for its conduct whereby II is hoped to
bepefii property and property own.
ers2" stked an APPEAL man OF the
Hon. W. L. Clspp yesterday alter
noon.
at did that very thing" cheerfully
responded the Speaker Of the House,
and he reached for copy Of the acts
Of the Legislature for 1887 to explain
Ito import, reading therefrom as fol.
lows:
"Sso. 20 Be Il further enacted,
That the Quarterly or County Court
Of each county In the State shall, at
the January term, 1888, elect one As.
SCISSOR, who shall be 81 years Of age or
over, and qualified voter Of the State
and county, who shsll ASSESS the taxa
bic property Of the county for the
year 1883, and shall hold his Office uu-
Ill the election and Qualification Of his
successor, as hereinafter provided.
such Assessor shall not be member
OF said County Court, or hold any
other county office during the time
for which he 10 elected Assessor.
Sec. N.-That at tho regular August
election for the year 1888, and evsry
two corrected TO FOUR years theresf-
ter, there shall be one tax assessor
elected for each county by the quail
fed voters thereof, who shall hold
their respective Offices for the term OF
four years from the fist day Of Janu.
sry Of the year following said election,
and no assessor shall succeed himself
In Office.
Sec. 28.-That each assessor shall,
before or on the frat day Of January
next succeeding his election, enter
into bond with two or mole coed
and sufficient iecuiiiies, payable TO
the State Of Tennessee, In the sum OF
5000, TO be approved by the county
Judge or chairman OF the County
Court, conditioned that he shall faith
fully aud honestly discharge the du.
ties Of bis office, and ehall take the
following ouh OF Office before De
Judge or chairman Of the County
Court, and said oath shall be filed In
the Office Of the County CJuit clerk:
~, =, assessor OF property and
polls q the county -, State OF Ten
nessee, do solemnly swear that will
Assess ali properly, real and personal,
ct its actual cash value and al polls
In said county Of -, at the time l
may make said assessment, to the beat
Of my knowledge and ability, without
fear, fayor or affection, and that / will
faithfully discharge my duty as asses.
cor according TO the law, TO the best OF
my knowledge and believe, and that |
will administer ,he oath TO all prop
erty owners, 90 The law requires, when
practicable, 60 help me God"
"You see this mstes his Obligation
ironclad and renders him liable 10 be
hauled before the court for perjury on
the slightest deviation from duty.
The succeeding sections provide that
the assessor 10 allowed one or more
deputies, net exceeding Ave, Tor whose
conduc, he 10 responsible; that either
he or his deputies shall 10 upon the
premises aud personally see each
taxpayer Ia bis county, or his
attorney, and take the sworn
statement Of such taxpayer In writ.
ing n 20 his property, real, personal
and poll without regard 10 any ex.
emptions. II any tar payer Ia q non.
resident the assessor shall, In the best
way possible, proceed 10 assees said
property; that property In districts
and wards 81 all be assessed separate
ly; that proper blanks shall be- fur.
niehed 20 every person, company,
firm or corporation, the o 10 be fur
nishei the assessor by the comptroller
Of the treasury: that all species OF
property shall be assessed At its cash
value; and other binding clauses, con.
Guiding with the plain provision that
be thai be ineligible for q second
term. He shall b. paid by the county
and reosiye as oompfp ation upon the
value OF the properly n bic county a
per cent, a. iollost: In cities Of
10000 inhabitants o. ever, one-tenth
Of one mil 10 towns Of 500 10 1000
Inhabitants, ore eighth Of one mill,
and In towns OF lsss than 500 inhab
itsnb and In all country districts, one.
fifth OF one mill on the value
Of property determined on by
the Board Of Equalitltio In all ooun.
ties Of less than 1900. and more than
1900 population, they shall receive
one.iourth OF q mill, and In all coun.
ties OF Ices than 1000 population two
fliths OF mill, and 0 cents on zach
poll properly assessed. Failure 10 dis.
charge his duties faithfully will be
deemed high misdemeanor, punish.
abe by fine Of oct lees than $50 nor
more Than $500, thall be llable Tor tuIt
on bis ofiiciSl bond, and grand j1ries
shall have irqufsatorial power IN all
cases Of violation.
This In the Kentucky law" said
Mr.. Clapp, "apd the only really cor.
rect one The way tbings have been
RAINING heretofore can only succeed
In keeping mp assessments and hold
proper values Of property down 10 9
minimum. Take, for instance, the
State Of Missouri. and compare Il with
Tennessee. II has not been great
many years since the two we're rated
about the same In property valuations
What are the relative positions now
Missouri stands At near 81, 900, 0OO, OOI
and Tennessee o., 900. 0o0,O 900. Will auy
man Of common sense contend tina
this variation actually eIists1'
ITO what would You attribute IN,
difference IN figures a NJ preten
shown
"The only dor al which Il can b,
lLd-,he woefully wrong aseessmen
system. lie, me- give you an eIsm
pie that will illustrate: A lew year
ago l received blanks from the Assesro
on which 10 return my property 70
assessment. A cotton shed be OF gin
10 me was sent In at $4,000 Whelhe
II vas a clerical error, or an Assumt
ton OF authority In the premises,
will not say, but 4 went on record q
5000, and / paid on that. The neI
year, without consulting me or visitin
the premises, the eame amount WI
assessed. knew this was unfair an